31 CFR 10 - PRACTICE BEFORE THE INTERNAL REVENUE SERVICE

§ 10.0 — Scope of part.

Authority: Sec. 3, 23 Stat. 258, secs. 2-12, 60 Stat. 237 et seq. ; 5 U.S.C. 301, 500, 551-559; 31 U.S.C. 330; Reorg. Plan No. 26 of 1950, 15 FR 4935, 64 Stat. 1280, 3 CFR, 1949-1953 Comp., p. 1017.

Source: Department Circular 230, Revised, 31 FR 10773, Aug. 13, 1966, unless otherwise noted.

Title 31 published on 2011-07-01

The following are only the Rules published in the Federal Register after the published date of Title 31.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

2011-08-11; vol. 76 # 155 - Thursday, August 11, 2011

76 FR 49650 - Regulations Governing Practice Before the Internal Revenue Service; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-20380
RIN	1545-BH01
TD	9527

DEPARTMENT OF THE TREASURY, Office of the Secretary

Correcting amendment.

This correction is effective on August 11, 2011 and is applicable beginning August 2, 2011.

31 CFR Part 10

Summary

This document contains amendments to the regulations governing practice before the Internal Revenue Service to correct errors in final regulations (TD 9527) that were published in the Federal Register on Friday, June 3, 2011. The regulations affect individuals who practice before the IRS and providers of continuing education programs. The regulations modify the rules governing of practice before the IRS and the standards with respect to tax returns.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code

31 USC 321 - General authority of the Secretary

31 USC 330 - Practice before the Department

5 USC 500 - Administrative practice; general provisions

5 USC 551 - Definitions

5 USC 552 - Public information; agency rules, opinions, orders, records, and proceedings

5 USC 552a - Records maintained on individuals

5 USC 552b - Open meetings

5 USC 553 - Rule making

5 USC 554 - Adjudications

5 USC 555 - Ancillary matters

5 USC 556 - Hearings; presiding employees; powers and duties; burden of proof; evidence; record as basis of decision

5 USC 557 - Initial decisions; conclusiveness; review by agency; submissions by parties; contents of decisions; record

5 USC 558 - Imposition of sanctions; determination of applications for licenses; suspension, revocation, and expiration of licenses

5 USC 559 - Effect on other laws; effect of subsequent statute

Statutes at Large

23 Stat. 258

60 Stat. 237

64 Stat. 1280

Presidential Documents

Reorganization ... 1950 Plan No. 26

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 31 CFR 10

2011-08-11; vol. 76 # 155 - Thursday, August 11, 2011

76 FR 49650 - Regulations Governing Practice Before the Internal Revenue Service; Correction

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-20380
RIN	1545-BH01
TD	9527

DEPARTMENT OF THE TREASURY, Office of the Secretary

Correcting amendment.

This correction is effective on August 11, 2011 and is applicable beginning August 2, 2011.

31 CFR Part 10

Summary

This document contains amendments to the regulations governing practice before the Internal Revenue Service to correct errors in final regulations (TD 9527) that were published in the Federal Register on Friday, June 3, 2011. The regulations affect individuals who practice before the IRS and providers of continuing education programs. The regulations modify the rules governing of practice before the IRS and the standards with respect to tax returns.

2011-06-03; vol. 76 # 107 - Friday, June 3, 2011

76 FR 32286 - Regulations Governing Practice Before the Internal Revenue Service

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-13666
RIN	1545-BH01
TD	9527

DEPARTMENT OF THE TREASURY, Office of the Secretary

Final regulations.

Effective Date. These regulations are effective on August 2, 2011. Applicability Date: For dates of applicability, see §§ 10.0(b), 10.1(c), 10.2(b), 10.3(j), 10.4(f), 10.5(g), 10.6(n), 10.7(f), 10.8(d), 10.9(c), 10.20(c), 10.25(e), 10.30(e), 10.34(e), 10.36(c), 10.38(b), 10.50(e), 10.51(b), 10.53(e), 10.60(d), 10.61(c), 10.62(d), 10.63(f), 10.64(f), 10.65(c), 10.66(b), 10.69(c), 10.72(g), 10.76(e), 10.77(f), 10.78(d), 10.79(e), 10.80(b), 10.81(b), 10.82(h), and 10.90(c).

31 CFR Part 10

Summary

This document contains final regulations governing practice before the Internal Revenue Service (IRS). The regulations affect individuals who practice before the IRS and providers of continuing education programs. The regulations modify the general standards of practice before the IRS and the standards with respect to tax returns.

31 CFR 10 - PRACTICE BEFORE THE INTERNAL REVENUE SERVICE

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